Tunisia

Individual - Significant developments

Last reviewed - 31 July 2020

The significant changes implemented by the Finance Law 2020 are the following: 

  • Increase in the deduction for dependent parent from 150 Tunisian dinars (TND) to TND 450 and increase of the maximum dependent parent’s revenue amount from one times to two times minimum wages.
  • Benefit in kind amount granted by companies established in Regional Development Areas (whose activities are not excluded from the benefit of incentives under the regional development list fixed by appendix 1.III of decree 2017-389) to employees in respect of their transport from/to the workplace is not subject to personal income tax (PIT).
  • The Finance Law 2020 provided that individuals realising exclusively salaries, wages, pensions, and life annuities and whose annual net income does not exceed TND 5,000 are exempted from the social solidarity contribution (CSS) as of 1 January 2020.

    Hence, the PIT scale will be as follows:

    Taxable income (TND) PIT rate excluding CSS (%) PIT rate including CSS (%)
    From 0 to 5,000 0 0/1*
    From 5,000 to 20,000 26 27
    From 20,000 to 30,000 28 29
    From 30,000 to 50,000 32 33
    Beyond 50,000 35 36
    (*) The 0% CSS rate will apply as of 1 January 2020 only for individuals realising exclusively salaries, wages, pensions, and life annuities and whose annual net income does not exceed TND 5,000.